The appellant property owner paid taxes under protest after the municipality assessed its unoccupied building.
The Assessment Act was retroactively amended to remove the authority to assess unoccupied buildings.
The appellant's initial administrative appeals were dismissed for being out of time.
The appellant then brought an action for a declaration that the assessment was void and for a refund.
The Supreme Court of Canada held that the municipality had no authority to retain the taxes after the retroactive amendment.
The Court found that the action was not barred by res judicata or the limitation periods in the Assessment Act, and ordered the municipality to refund the taxes with interest.
